Explanatory note
This note is not part of the order, but is intended to indicate its general effect.
This order, which comes into force on the day after the date of its notification in the Gazette, replaces the Canterbury Earthquake (Rating Valuations Act—Christchurch City Council) Order 2011 (the 2011 Order). The 2011 Order—
deferred the next Christchurch City general revaluation to 1 December 2013:
limited roll maintenance:
prohibited ratepayers from obtaining new valuations.
The effect of the earlier deferral by an order in 2010 and the 2011 Order is that Christchurch is still using values from 2007. Since then, there have been some significant changes in property values across the city. These changes are large enough to justify a revaluation to keep the district valuation roll up to date. It is not practical to conduct a general revaluation as provided for in the Rating Valuations Act 1998 because there are tens of thousands of remaining damaged residential properties that would need to be inspected.
This order provides for a revaluation for Christchurch City to be carried out on a modified basis as follows:
properties are valued without reflecting earthquake damage to the properties:
values are assessed by reference to market sales, which include those where insurance and EQC entitlements have been assigned.
Clause 1 is the Title clause.
Clause 2 provides that the order comes into force on the day after the date of its notification in the Gazette.
Clause 3 defines certain terms used in this order.
Part 1
Modifications to Rating Valuations Act 1998
Clause 4 modifies certain defined terms in section 2 in order to permit the modified method to be applied for the purposes of revaluations, roll maintenance, and the objections procedure.
Clause 5 modifies section 9, which requires territorial authorities to carry out a general revaluation every 3 years. The modified section provides for the next revaluation to be carried out by Christchurch City Council using the modified method specified in this order.
Clause 6 modifies section 10, which requires territorial authorities to supply specified valuation information to the Valuer-General. The modified section gives Christchurch City Council until the close of 31 March 2014 to supply the information.
Clause 7 modifies section 14, which enables a territorial authority to make alterations to its current district valuation roll in order to readjust and correct valuations and entries and bring them up to date. The modified section requires Christchurch City Council to use the modified method if it chooses to exercise this power.
Clause 8 modifies section 16, which enables an owner of, or a ratepayer for (if different), a rating unit to request a territorial authority to make a new valuation of the unit for the purpose of the district valuation roll. The modified section requires any new valuation to be assessed using the modified method.
Clause 9 modifies section 32, which enables an owner or ratepayer (if different) to object to any information contained in a notice of valuation or to any other decision required to be notified to the owner or ratepayer under section 13 or 17. The modified section prevents an objection on the ground that values have been assessed using the modified method.
Clause 10 modifies section 33, which enables an owner of, or ratepayer for (if different), a rating unit appearing on a district valuation roll to object to any other valuation entered on that roll in a general revaluation. The modified section prevents an objection on the ground that values have been assessed using the modified method.
Clause 11 modifies section 41, which requires a territorial authority to supply a certified copy of any entry in its district valuation roll to any person who requests it and pays the prescribed fee. The modified section requires Christchurch City Council to include in the certified copy information explaining how the modified method is used to assess values (if relevant).
Part 2
Modifications to Rating Valuations Regulations 1998
Clause 12 modifies regulation 3, which requires a notice of valuation to contain a guideline to the objection rights and procedures under sections 32 to 36 of the Rating Valuations Act 1998 and the regulations. The modified regulation requires this requirement to be read subject any modifications made by this order.
Clause 13 modifies regulation 7, which requires that an objection contain the reason for objecting. The modified regulation provides that the reason cannot be that the modified method was used to assess the value in any case.
Clause 14 modifies regulation 10, which enables a local authority to refuse to consider an objection in certain cases. The modified regulation provides that Christchurch City Council may refuse to consider an objection if reasons were not provided in accordance with regulation 7(c) (as provided in clause 13).
Part 3
Modifications to Rating Valuations Rules 2008
Clause 15 modifies rule 1, which defines certain terms. The modified rule ensures that insurance benefits are included in the terms sale price gross, gross sale price, sale price net, and net sale price.
Clause 16 modifies rule 2.2, which requires a territorial authority to maintain specified supporting information for every rating unit within the district. The modified rule provides that Christchurch City Council need not maintain or record information relating to earthquake damage.
Clause 17 modifies rule 2.3, which specifies information to be recorded by valuation service providers for all rating units where capital value or annual value is maintained. The modified rule provides that valuation service providers need not maintain or record information relating to earthquake damage.
Clause 18 modifies rule 2.4, which relates to rating units. The modified rule enables the Valuer-General to agree not to change a rating unit or create one because of earthquake damage.
Clause 19 modifies rule 2.9, which specifies the content of valuation notices. Replacement statements are provided for use by Christchurch City Council.
Clause 20 modifies rule 4, which sets out rules applying to alterations to the current district valuation roll under section 14 of the Act. This clause inserts new rules 4.1A and 4.1B, which limit the circumstances in which Christchurch City Council may alter its current roll.
Clause 21 modifies rule 5.1, which requires a territorial authority to notify the effective date of valuation and the proposed implementation date for any general revaluation to the Valuer-General by 1 December of the year prior to the effective date of valuation. The modified rule removes the time limit from that requirement.
Clause 22 modifies rule 5.5.1, which sets out statistical rules for revaluations. This clause modifies those rules for the purposes of the modified revaluation.
Clause 23 modifies rule 5.6 by replacing rules 5.6.1 and 5.6.2, which provide for inspections of properties that have been sold or leased and for general property inspections. This clause modifies the requirements for the purposes of the modified revaluation.
Clause 24 modifies rule 6, which sets out rules about objections and requires a territorial authority to keep records about objections. The modified rule provides that rule 6 does not apply to an objection if the reason for the objection is that the value concerned was assessed using the modified method.
Clause 25 replaces Appendix G.4 of the rules and sets out a flow chart of price/value relationship codes, which identify those sales that can be used in assessing values.